The objective of the audit was to examine the Tax Office's administration of the Lost Members Register. In particular, the audit examined the Tax Office's governance arrangements for the LMR; its strategies for managing data quality; and its provision of access to LMR data. The audit also considered how the Tax Office's administration of the LMR has responded to recommendations made in the ANAO's earlier review (Audit Report No.17, 2005–06 Administration of the Superannuation Lost Members Register), relevant changes in funding and legislation supporting the LMR, as well as the Change Program.

The objective of this audit was to provide a strategic review on the progress of the Tax Office's implementation of the Change Program.
 
To achieve this, the ANAO examined:

• the planning for, and governance of, the Change Program, particularly in relation to the management of risk and the assurance framework established by the Tax Office, and its management of contractual arrangements for the project;
• implementation issues associated with Releases 1 and 2 of the Change Program, and more specifically in relation to Release 3, the first use of the new ICP system to process FBT returns; and
• the funding of the Change Program, including measurement and attribution of the costs of the project and consideration of any benefits realisation to date.

The objective of the audit was to assess the ATO's strategies to address tax evasion in the cash economy, with emphasis on: the ATO's strategic focus; aspects of governance, management processes and compliance activities; and responses to the ANAO Report No.35 2001–02 ATO Progress in Addressing the Cash Economy.

The follow-up audit assessed the extent to which the Australian Taxation Office (ATO), Department of Health and Ageing (Health), and Medicare Australia had implemented the six recommendations from Audit Report No.47 2001–02, Administration of the 30 Per Cent Private Health Insurance Rebate. The audit also looked at: the implementation of some of the major suggestions for improvement in the original audit; and the current validity of some of the positive major findings from that audit. The audit found that the ATO, Health and Medicare Australia have acted upon the recommendations contained in Audit Report No.47 2001–02 and, overall, the administration of the Rebate is currently being undertaken effectively.

The objective of the audit was to assess the effectiveness of the implementation and administration of the Small Business Superannuation Clearing House.

The objective of the audit was to assess the effectiveness of DSEWPaC's administration of PIIOP, including the acquisition of water access entitlements and progress towards achieving the program's objectives.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

Directly after the collapse of Ansett in September 2001, most of its estimated 15 000 employees faced the possibility of retrenchment The Government immediately announced the introduction of the Special Employee Entitlements Scheme for Ansett group employees (SEESA) to address two risks facing the employees:

• the risk-to a certain limit - of a shortfall in their payments of accrued employee entitlements from Ansett and,
• the risk of delay in their being paid.

The objective of the audit was to determine how efficiently and effectively the two key elements of SEESA were managed: DEWR's management of the mechanism for making SEESA payments and DOTARS' management of the associated Air Passenger Ticket Levy.

In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.

The objective of the audit was to assess the effectiveness of the ATO’s administration of DGR endorsements and associated arrangements.